Paul McGrath (Westmeath, Fine Gael)
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Question 304: To ask the Minister for Finance the number of persons aged over 65 years who pay tax at 20% only and 42%. [19348/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that on the basis of income tax returns received for 2002, the latest year for which the relevant figures are available, it is estimated that some 24,200 income earners aged 65 years and over were liable to income tax at the 20% rate and a further 18,500 income earners aged 65 years were liable to tax at the 42% rate. In addition to these numbers, some 93,100 in the same age group were exempt from income tax altogether and a further 13,300 were liable to tax at the marginal relief rate of taxation which applies to incomes which are not greatly in excess of the age exemption limits.

It should be noted that in the case of social welfare pension income, the extent to which taxation actually arises in a given case depends on the amount of other income that the social welfare recipient, or the recipient's spouse, has in the particular tax year. If there is no other income in addition to the social welfare payment, the existing exemption limits or tax credits can be expected to ensure that there is no tax to be paid on the social welfare income itself. A married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.

Paul McGrath (Westmeath, Fine Gael)
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Question 305: To ask the Minister for Finance the amount of income tax collected in the past tax year from old age pensioners. [19349/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Entitlement to the old age pension, whether contributory or non-contributory, arises from the age of 66 years. I am advised by the Revenue Commissioners that their income tax statistics do not generally distinguish between the amounts of tax that arise from pensions and from other sources. However, it is tentatively estimated that for 2002, the latest year for which information is available, the total tax liability on the combined pension and other income of income earners aged 65 years or over was of the order of €220 million.

In the case of social welfare pension income, the extent to which taxation actually arises in a given case depends on the amount of other income that the social welfare recipient, or the recipient's spouse, has in the particular tax year. If there is no other income in addition to the social welfare payment, the existing exemption limits or tax credits can be expected to ensure that there is no tax to be paid on the social welfare income itself.